🇨🇩 Democratic Republic of the Congo Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 40.0% effective 30.0%

Corporate tax 30.0%

TVA 16.0% standard rate

Tax residency 183 days 2 tax treaties

Democratic Republic of the Congo tax profile

Data year: 2026

Tax system: Worldwide The Democratic Republic of the Congo levies impôt sur le revenu des personnes physiques (IRPP) on residents’ global net income (sum of net categorical income). Companies pay impôt sur les bénéfices et profits at 30% on profits from activities in the DRC; foreign-source profits are generally outside the CIT base. Standard TVA is 16% (8% reduced rate on listed essentials). Micro and small companies may pay turnover-based CIT instead of the standard regime.
Top PIT rate: 40.0% (eff. 30.0%)
Corporate tax rate: 30.0%
TVA: 16.0%
Capital gains tax: 20.0% Capital gains realised by individuals are subject to a 20% withholding tax under IRPP. Gains realised by companies are taxed within the normal CIT base (with a 1% minimum tax on turnover where applicable).
Social security (employee): 5.0%
Social security (employer): 13.0%
Dividend withholding: 20.0%
Interest withholding: 20.0%
Royalty withholding: 20.0%
Treaty count: 2

Corporate

Corporate brackets
Bracket min	Bracket max	Rate
CDF 0	and above	30.0%

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
CDF 0	CDF 1,944,000	3.0%	$0 – $680
CDF 1,944,001	CDF 21,600,000	15.0%	$680 – $7,580
CDF 21,600,001	CDF 43,200,000	30.0%	$7,580 – $15,160
CDF 43,200,001	and above	40.0%	$15,160 +

Territorial Exemption

Days threshold: 183 days
Residency rules: An individual is treated as resident if they have a real home in the DRC, or if their domicile, family, centre of vital interests or centre of business is in the DRC. For foreigners, the tax authorities also consider whether the person spends more than 183 days in a calendar year in the country, appears on local payroll organisation charts, uses local business cards or has signed a local lease.
Exit tax: No
CFC rules: No

Fiscal year: 01-01 – 12-31
Filing deadline: 15th day of the month following salary payment (PAYE/IRPP withholdings)

DGI — IRPP taxpayer leaflet (accessed Oct 9, 2026) Official IRPP progressive scale (3/15/30/40%) capped at 30% of taxable income; 20% on capital gains and investment income
PwC DRC — individual PIT (accessed Oct 9, 2026) Confirms IPR/IRPP brackets and 30% cap; termination indemnities 10%; casual workers 15%
PwC DRC — corporate CIT (accessed Oct 9, 2026) 30% CIT on DRC-source profits; 1% minimum tax on turnover; small-business turnover rates
PwC DRC — withholding taxes (accessed Oct 9, 2026) 20% WHT on dividends, interest and royalties; 14% on foreign services; Belgium and South Africa treaties in force
PwC DRC — individual residence (accessed Oct 9, 2026) 183-day test and domicile or centre of interests tests for individual residence
PwC DRC — social contributions (accessed Oct 9, 2026) INSS 5% employee and 13% employer; INPP and ONEM employer levies
Deloitte — corporate tax in the DRC (2025) (accessed Oct 9, 2026) Law 23/053 CIT and IRPP reforms effective 1 January 2026; 30% CIT and minimum tax

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%